# Question 36 Chapter 5 of +2-B – USHA Publication 12 Class

Q-36- CH-5 Book 2 - Usha Publisher +2 Book 2019 - Solution

Question 36 Chapter 5 of +2-B

Cash Flow From investing Activities

36. (Cash Flow from Investing Activities/Sale of Plant at Profit) A company had the following balances :

 ₹ Plant Opening 5,00,000 Plant Closing 7,00,000

During the year 30% of the plant was sold at 30% profit on cost.
Calculate cash flow from investing activities.

## The solution of Question 36 Chapter 5 of +2-B: –

 Cash Flow from investing activities Particulars Rs Inflow from Sale of Plant 1,95,000 Less: Outflow from the purchase of Plant* (3,50,000) Cash Flow from Operating activities (1,55,000)

Working Note

 Plant Account Particulars Amount ₹ Particulars Amount ₹ To Balance b/d 5,00,000 By Bank A/c-Sale 1,95,000 To Statement of Profit and Loss-Profit on Sale 45,000 (3,50,000) To Bank –Purchase (Bal. fig.) 3,50,000 By Balance c/d 7,00,000 8,95,000 8,95,000

End of Solution

## Check Out the Solution of all questions of this chapter:

The solution to all questions of Chapter No. 15 – Cash Flow Statement Class 12 Usha Publication – 2024 is shown as follows, click on the image of the question to get the solution.

Question 03 Chapter 5 of +2-B – USHA Publication 12 Class

Question 10 Chapter 5 of +2-B – USHA Publication 12 Class

Question 19 Chapter 5 of +2-B – USHA Publication 12 Class

Question 25 Chapter 5 of +2-B – USHA Publication 12 Class

Question 31 Chapter 5 of +2-B – USHA Publication 12 Class

Question 37 Chapter 5 of +2-B – USHA Publication 12 Class

Question 44 Chapter 5 of +2-B – USHA Publication 12 Class

Question 50 Chapter 5 of +2-B – USHA Publication 12 Class

Question 56 Chapter 5 of +2-B – USHA Publication 12 Class

Question 63 Chapter 5 of +2-B – USHA Publication 12 Class

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## Chapter-Wise Solution of Usha Publication Accountancy – Part 2 Class 12 – Session 2024-25 as per the PSEB curriculum

Check out Solutions to all questions of the every chapter shown as under. The Solution of Accountancy – Part 2 Class 12 – Session 2024-25 is provided as per the new book published by Usha Publication.

Chapter No. 8 – Company Accounts (Share Capital)

Chapter No. 9 – Company Accounts (Issue of Debentures)

Chapter No. 10 – Company Accounts (Redemption of Debentures)

Chapter No. 11 – Financial Statements of a Company

Chapter No. 12 – Financial Statement Analysis

Chapter No. 13 – Tools of Financial Statement Analysis- Comparative and Common Size

Chapter No. 14 – Accounting Ratios

Chapter No. 15 – Cash Flow Statement

## Check out Part 1 of both books.

In Class 12th the accountancy has 2 books i.e. Part 1 and Part 2. The Books related to the Part 1 are shown above. but If you want to know more about Part 1, you can check it out from the following links. We have provided the links to both books i.e. Accountancy Part 1 by Usha Publication and Advanced Accountancy Part 2 by Unimax Publication.

1. Accountancy – Part 1 Class 12 – Session 2024-25 By Usha Publication